Massachusetts v. United States
United States Supreme Court
435 U.S. 444 (1978)
- Written by Josh Lee, JD
Facts
Congress passed an annual registration tax on all civil aircraft that fly in United States airspace. This tax applied to a helicopter owned by the State of Massachusetts (plaintiff) that was used exclusively for law enforcement. Massachusetts filed a lawsuit challenging this tax as unconstitutional.
Rule of Law
Issue
Holding and Reasoning (Brennan, J.)
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